Complaints

The PSAA Board is responsible for approving, publishing and maintaining a complaints procedure. The Chief Executive reports annually to the Board about the nature and number of complaints and about the company’s handling of complaints.

We aim to achieve the highest standards and take all complaints seriously, so we need to know if you are concerned or dissatisfied about our action or lack of action or about the service provided by us, or where within our remit, with that of the auditors we appoint.

We aim to communicate with people clearly and politely and will ensure that we contact you in the way that you prefer, be it by email, letter or telephone.

At the start of any complaint, we will consider whether any potential conflicts arise, and if necessary, will make arrangements accordingly to ensure that the matter is handled fairly.

Content:

Complaints that we can consider

We can consider complaints:

  • about PSAA not following appropriate administrative processes;
  • conduct, treatment by, or attitude of a member of staff at PSAA; 
  • conduct, treatment by, or attitude of a PSAA Board member; and
  • in our role as appointing person and further to regulation 7(b)(iii) of the Local Audit (Appointing Person) Regulations 2015 to resolve disputes or complaints from local auditors, opted in authorities and local government electors relating to audit contracts and the carrying out of audit work by auditors we have appointed.

Complaints that we cannot consider

We cannot consider complaints about:

  • the judgements and decisions of auditors in the exercise of their statutory functions as these are matters for the court/regulators. This extends not just to decisions about matters of substance, but also to the process by which those decisions are made. Thus, we also cannot consider complaints about the exercise of auditors’ specific powers and duties in relation to electors’ rights under the Local Audit & Accountability Act 2014;
  • opted-in bodies, as these must be raised with the body concerned. (An opted-in body is one to which PSAA has appointed an auditor under the Local Audit (Appointing Person) Regulations 2015).

If you have any queries about whether we can or cannot deal with a specific complaint, please contact us via email at generalenquiries@psaa.co.uk.

Making a complaint

If you wish to make a complaint, you can do so by emailing the PSAA Chief Executive at generalenquiries@psaa.co.uk. This is the quickest and most efficient way for us to receive and process your complaint. However, you can also write to us at:

Chief Executive
PSAA Limited
18 Smith Square
London
SW1P 3HZ

When complaining, tell us:

  • your name and contact details
  • as much as you can about the complaint
  • where it relates to an auditor whether this has been raised with the auditor under their complaints policy
  • what has gone wrong
  • how you think we may resolve the matter.

Timing of complaints

In order to ensure that complaints are dealt with properly, we will not usually accept complaints that are made more than six months after the event in question.

Complaints without merit

PSAA reserves the right not to investigate complaints that it considers to be frivolous or without merit; where further investigation would not serve any useful purpose; or where it would otherwise be an inappropriate use of the complaint’s procedure, with particular regard to the proper use of public funds. In these cases, we will bring communication to a close.

Complaints about PSAA and PSAA staff

Where the complaint relates to PSAA itself, this will be dealt with by the person who is best placed to carry out a full investigation of the matter. Where an individual is the subject of the complaint this will most likely be their line manager.

In certain circumstances it may be necessary for the Chief Executive to perform the stage one review.

Complaints about PSAA and PSAA staff – Complaints Process

We will contact you within five working days of receipt by email or letter to explain how it will be dealt with, by whom, and if possible, when you can expect to receive a full reply.

Stage one

We will consider your complaint carefully and, if the matter is straightforward, we will usually send you a full reply within 20 working days. If the issue is more complex, we will contact you before we start the investigation to clarify your concerns. If we need to carry out a very detailed investigation our response may take longer than 20 working days. If this is the case, we will contact you to explain what is happening, and tell you when we will send you the full response.

If we find that your complaint is justified, you will receive an apology together with details of any other steps we will take to meet your concerns. We will also explain what we are doing to prevent the problem happening again.

We will make every effort to satisfactorily resolve your complaint in the first instance. Where a complaint cannot be resolved then you can ask for it to be referred to stage two. However, all efforts will be made to resolve the complaint at stage one.

Stage two

If you wish the outcome of the stage one to be reviewed, the Chief Executive will undertake a review of the complaint and how it was handled. The Chief Executive will provide you with a response as a result of that review.

In circumstances where the Chief Executive has conducted the stage one review, the stage two review may be referred to an independent person if appropriate.

Complaints about PSAA Board members and Chief Executive

The Chair is responsible for responses to complaints against Board members and the Chief Executive.

In the event of a complaint against the Chair personally, the Chair of the Audit Committee and the Company Secretary shall consider whether there is serious prima facie case, and if so, shall inform IDeA, as founder of the company for resolution.

Complaints about auditors

PSAA is responsible for monitoring the performance of the firms that it appoints as auditors, but the firms themselves remain responsible for the work and behaviour of their staff.

The Institute of Chartered Accountants in England and Wales (ICAEW) as Recognised Supervisory Body and the Financial Reporting Council (FRC) have responsibility for the regulation of audit firms. If the complaint relates to a matter which we believe falls under the regulatory jurisdiction of either of those bodies, we will, with your agreement, pass it on to the relevant body to be looked into under its complaints process.

Audit firms are required to report any complaints to PSAA as part of the contract monitoring process.

Each firm already has its own complaints process and complaints about auditors should, in the first instance, be dealt with under those processes, independently of PSAA. Therefore, as and when PSAA receives a complaint that has not already been investigated by the relevant firm, it will be passed to the firm’s contact partner to deal with in the first instance.

The complaint should be progressed through all stages of the firm’s own complaints process, until either a satisfactory resolution is found, or it is clear that the firm will be unable to resolve matters. If the firm is unable to resolve matters, it should refer the complainant to PSAA.

Because appointed auditors are statutorily independent of PSAA (and are subject to both the jurisdiction of the courts and regulators), PSAA cannot:

  • interfere with an appointed auditor’s exercise of their professional skill and judgement in performing their statutory functions;
  • substitute its own judgements for those of an appointed auditor in the exercise of those functions; and
  • direct an appointed auditor to act or to review their decisions.

PSAA will not normally investigate matters raised that should only be reviewed by the courts, such as how statutory functions have been exercised in relation to work that has been completed and the decisions that were taken, and conclusions drawn, in exercising statutory functions. This extends not just to decisions about matters of substance, but also to the process by which those decisions are made. It is normally inappropriate for us to investigate such matters because we cannot retrospectively change the outcome of the exercise of statutory functions, and so investigations would not usually be a good use of public money. This includes the exercise of auditors’ specific powers and duties in relation to electors’ rights under the Local Audit & Accountability Act 2014.

However, PSAA will consider complaints about auditors which relate to a failure in service or maladministration. Maladministration includes matters such as:

  • failure to follow normally expected administrative procedures;
  • discourtesy and rudeness;
  • discrimination;
  • delays;
  • not informing someone of their rights and entitlements;
  • not responding to phone calls, emails or letters;
  • not answering complaints fully and promptly; and
  • failure to recognise and rectify mistakes.

PSAA will not consider any complaint that relates to relevant ongoing investigation until the matter has been concluded.

If we cannot investigate your complaint, we will write to you explaining why. If possible, we will suggest another organisation that may be able to help you if we cannot.

Complaints about auditors – Complaints Process

We will contact you within five working days of receipt by email or letter to explain how it will be dealt with, by whom, and if possible, when you can expect to receive a full reply. If we cannot deal with your complaint, we will direct you to the organisation best placed to address your concerns.

Stage one

We will check whether the firm has dealt with your concern as a complaint under its own procedures and if so, seek a response to your complaint.

We will consider your complaint carefully and, if the matter is straightforward, we will usually send you a full reply within 20 working days. If the issue is more complex, we will contact you before we start the investigation to clarify your concerns. If we need to carry out a very detailed investigation our response may take longer than 20 working days. If this is the case, we will contact you to explain what is happening, and tell you when we will send you the full response.

If we find that your complaint is justified, we will ask the audit firm to apologise and to take specified steps to meet your concerns. This may include giving you an explanation or making disclosure of documents. Please note that firms have operational independence from PSAA, but any non-compliance will be taken into account in our contract review with the audit firm. It may be included in the reporting of contract KPIs or reported to relevant regulators and national stakeholders.

We will make every effort to satisfactorily resolve your complaint in the first instance. Where a complaint cannot be resolved then you can ask for it to be referred to stage two. However, all efforts will be made to resolve the complaint at stage one.

Stage two

If you wish the outcome of the stage one to be reviewed, the Chief Executive will undertake a review of the complaint and how it was handled. The Chief Executive will provide you with a response as a result of that review.

In circumstances where the Chief Executive has conducted the stage one review, the stage two review may be referred to an independent person if appropriate.